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      <description>Notification under section 10(23) grants Brihanmumbai Kreeda Ani Lalitkala Pratishthan exemption for assessment years 2001-2002 to 2002-2003 subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments to permitted forms except certain retained voluntary contributions; exclude business income unless incidental and separately accounted; regularly file income tax returns; and on dissolution transfer surplus and assets to a charitable organisation with similar objectives.</description>
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